scholarly journals The Theoretic-Methodical Aspects in Management of Foreign Economic Activity of Ukrainian Economic Entities

2021 ◽  
Vol 2 (517) ◽  
pp. 21-26
Author(s):  
N. O. Kondratenko ◽  
◽  
I. A. Ternova ◽  
T. M. Kolesnyk ◽  
◽  
...  

The article examines the theoretic-methodical aspects of management of foreign economic activity by economic entities in Ukraine. It is specified that foreign economic activity has a huge impact on the development of all world countries. The practice of recent decades justifies the expediency of expanding the participation of all countries in various forms of international business and cooperation. From this point of view, all globalization processes are consistent, since the economic interdependence of countries in terms of solving economic and social issues increases year after year. As to their content, the methods of management of foreign economic activity be identified similar to the main functions of management: planning, motivation, control, organization, regulation. They are divided into economic, administrative, social, psychological, technological, legal methods, which act in practice by means of certain instruments. It is noted that when planning foreign economic activity, the operational determination of problematic issues arising during the activities of the economic entity allows to quickly respond to changes in both the internal and the external environment of the enterprise business conduct. Also, it is important to have separate units at the enterprises for carrying out controlling of foreign economic activity; analysis of the processes of planning and accounting of the major indicators of foreign economic activity, which will provide an opportunity to solve existing economic and organizational problems, eliminate disparities in planning and obstacles within the information collection systems, to form a group of indicators of foreign economic activity of the economic entity, etc. It is concluded that achieving the efficiency of foreign economic activity management should, first of all, be based on the adaptation of the enterprise to the requirements of the international market and the prompt definition of problematic issues that arise during the activity, which allows to quickly respond to changes both in the internal and external environment of conducting business and in the conditions for foreign economic activity.

2017 ◽  
Vol 31 (2) ◽  
pp. 156-162 ◽  
Author(s):  
O. V. Schneider

The article summarizes the main approaches in the definition of business valuation the economic entity. In the process of business valuation, taking into account the risks of financial and economic activities necessary to obtain information on what stage the owner implements the business will receive income. The most difficult task is the impossibility of accurate prediction in determining the level of income and the determination of a discount rate capitalization of future incomes due to the instability of the economy, both in the country and around the world.


2021 ◽  
Vol 76 (3) ◽  
pp. 52-61
Author(s):  
Oleksandra Rozhenko ◽  

The article examines the definition of the term «property» in management sphere, analyses the existing definitions of the term «property» in management sphere. On this basis, the different approaches are identified and a process approach to the interpretation of a specific category is proposed. Regarding the classification of the types of property and sources of its formation, the use of terms and concepts that have expired in the legislation has been established. It is proposed to eliminate the identified differences and contradictions in the interpretation of the terms of legal regulation of property relations in management sphere in Ukraine in view of the types of property and sources of its formation. The definition of the category «property» in management sphere, which is available in current legislation and modern scientific sources, is considered. The approaches to the definition of the term «property» in management sphere are singled out, namely: property is things, assets, property of a certain type, classification-based approach and combined approach. The definition of the essence of the term «property» in management sphere is proposed to be considered according to the process approach, which is initially considered resources, which later acquire the characteristics of assets and further property. The differences and ramifications in the classification types of property under the current legislation are analysed, the ways of their elimination are offered, which will lead to the increase of efficiency of the use of the created property of the economic entity. According to the process approach, which assumes that a certain set of resources acquires the characteristics of assets, which, in turn, are part of the property of a particular entity. A distinctive feature of the proposed approach is that the property in management sphere is defined as a set of assets that are formed through a number of resources. The use of the provided proposals and elimination of identified contradictions in the classification of property types and sources of its formation will promote the intensification of various management functions of economic activity in the part of implementing economic mechanisms and regulators to optimize property formation and increase of its efficiency.


Author(s):  
Татьяна Александровна Скворцова ◽  
Владислав Андреевич Сорокин

Предметом данной статьи является анализ понятия предпринимательской деятельности и определение соотношения предпринимательской деятельности с иными видами экономической деятельности. Исследована легальная дефиниция «предпринимательская деятельность» и определены признаки, отграничивающие данный вид деятельности от других разновидностей экономической активности. The subject of this article is the analysis of the concept of entrepreneurial activity and the determination of the ratio of entrepreneurial activity with other types of economic activity. The legal definition of "entrepreneurial activity" is studied and the features that distinguish this type of activity from other types of economic activity are determined.


2020 ◽  
Vol 144 ◽  
pp. 126-135
Author(s):  
Anna A. Voloshinskaya ◽  

There is no generally accepted definition of a territory’s mission either in Russia or abroad. So is it worth including a mission in the strategy of socio-economic development of a territory and what definition of the mission is better to choose? To answer these questions, a content analysis of Russian and foreign definitions of the territory's mission has been carried out, from which common units of meaning were identified. It was established that a number of semantic units in definitions of the territory's mission and the mission of organization coincide. However, from the point of view of the mission statement, there are a number of significant differences between a territory and an organization, which makes some definitions of the territory’s mission hardly applicable in practice. Conclusion is made: it is better to define the territory's mission through its role in the external environment, functions and unique features of the territory. The article examines advantages and disadvantages of alternative options: not to develop a mission at all or to develop it in a purely formal way. Practical recommendations on developing a territory mission, examples from Russian and foreign experience are given.


1859 ◽  
Vol 6 (31) ◽  
pp. 39-49
Author(s):  
J. Stevenson Bushnan

Physiology is co-extensive with organic nature. Organic nature is wholly composed of individuals, comprising the two great kingdoms of plants and animals. A unity of structure pervades the whole of this wide field of nature; and this unity is a great principle, applicable to the determination of truth in the investigation of this part of knowledge. Every individual in organic nature is a system made up of reciprocally dependent and connected parts. The objects of investigation in physiology are phenomena, organs, and principles. The study of phenomena stands first in order; but while it must essentially be first cultivated and advanced, in the ulterior stages of its progress it gains continually fresh additions from the progress made in the knowledge of organs and principles. That phenomena attract attention before organs, is manifest on the slightest consideration. Thus the phenomena of locomotion were familiar to mankind long before the part taken by the muscular flesh in locomotion was discovered. To this moment it is far more certain that absorption takes place throughout the animal body, than what the organs are by which that office is performed. And it would be easy to multiply examples of the same kind, not-withstanding that there are some phenomena of the human body—such as those connected with the sense of sight, the sense of hearing, and other senses—the organs concerned in which must have been known, in a general manner, almost as soon as the earliest phenomena in which they are concerned. Principles, in their larger sense, take their place subsequently to the study of organs; yet, as referring to the more common genera of phenomena, these must also have had their rise almost coeval with the observation of phenomena. Thus the grouping of colours, sounds, smells, and tastes together, under the name of qualities derived from sense, must have been a very early and universal generalization. Nevertheless, it will, I think, be conceded, after these examples, that the study of phenomena is of a more elementary character in physiology, than the study of organs and principles; and, therefore, in the difficult parts of any physiological subject, that more progress is likely to be made by the study of phenomena, than by the study of organs and principles. But before proceeding further, it may be desirable to give some examples of physiological phenomena:—the alternation of sleep and waking; of hunger and satiety; thirst; the effect of drink; breathing; the exercise of the senses, and trains of thought; the various kinds of locomotion, walking, running, leaping, dancing. Here a question naturally arises—if trains of thought be physiological phenomena, does not all human knowledge fall within the definition of physiological phenomena? If the human race were not yet called into being, neither would human knowledge, it is true, have any existence in the world. And, it is doubtless true, under one point of view, that all that man has discovered; all that he has recorded; all the changes which he has made upon the earth since his first creation—are the effects of his physiological nature. But to place all knowledge under the head of physiology would be to defeat the very end of methodical arrangement, to which the progress of knowledge is so largely indebted. Nor is it difficult to mark out at least the general character of the boundaries within which physiology, in the largest sense in which it is convenient to accept it, should be circumscribed. Let us take as an example man's susceptibility of locomotion. It is a sufficient illustration of the physiology of locomotion to point out, that every man without any extraordinary effort learns to walk, run, hop, leap, climb; but there is at least a manifest convenience in separating such more difficult acquisitions as dancing, skating, writing, from the order of physiological phenomena, and placing each in a department by itself, as subject to its own rules. So also it is at least a convenience to consider painting and music as separate departments of study, and not merely as physiological phenomena, falling under the senses of sight and of hearing. It may be supposed to be a matter of the like convenience, to separate from physiology all the phenomena which enter into what are commonly called trains of thought; that is nearly all that comes under the head of psychology, in its most appropriate extent of signification. But several objections will readily occur to such a mutilation of physiology. In particular, it is objectionable, because, as was already hinted, the phenomenal departments of physiology, though the first to take a start, are often much augmented by the subsequent study of the organs concerned; and, more so that, since psychology, disjoined from physiology, and limited to one mode of culture, namely, by reflexion on the subjects of consciousness, were psychology thrown out from physiology, the probable advantages from the study of the organs concerned in the mental processes, and the other modes of culture, admissible in physiological enquiry, would be lost. If it be said that psychology proper rejects all evidence, except the evidence of consciousness, on no other ground, but because of the uncertainty of every other source of evidence—the answer is, that in those sciences which have made most progress, possibility, probability, and moral certainty have always been admitted as sufficient interim grounds for the prosecution of such inquiries as have finally, though at first leading to inexact conclusions, opened the way to the attainment of the most important truths; and that psychology, by the over-rigidness of its rules of investigation, has plainly fallen behind sciences, in advance of which it at one time stood in its progress.


Author(s):  
Elena Vladimirovna Berezina ◽  
Anna Sergeevna Balandina ◽  
Ol'ga Svyatoslavovna Belomyttseva

The internal control system is examined as a variety of internal control of an economic entity on the one hand, and as the foundation for transitioning towards tax monitoring on the other. Such approach allows assessing this structure from the perspective of taxpayers, as well as from the standpoint of implementation of public function of tax control. The object of this article is the process of improving internal control system of tax obligations by the taxpayer in the conditions of digitalization of tax administration. The subject of this article is the theoretical aspects of internal control as an administrative function, as well as comparative analysis of the Russian “internal control” system with the classical COSO model. The scientific novelty consists in comprehensive research of the internal control of tax obligations, determination of its essential characteristics,  and assessment of the consequences of formalization of requirements thereof, which led to the conclusion on transformation of the internal control of the taxpayer from the area of reputational merits of the economic entity and internal administration instruments to the subject of public control by tax authorities in tax monitoring processes. It remains to be seen whether state interference in such delicate sphere of activity of an economic entity as internal control is justified. The goal of this research consists in the analysis of the effective requirements of the Federal Tax Service of Russia from the perspective of possibility of their implementation by the particular taxpayers. The article provides the examples of assessment of certain components of the internal control system based on the criteria set by the Federal Tax Service of Russia. The author formulates the definition of control procedure, carries out classification of the aforementioned criteria; develops the examples of effective design of some controls; as well as presents the examples of assessment of IT systems from in the context of extended requirements of the Federal Tax Service of Russia.


1859 ◽  
Vol 6 (31) ◽  
pp. 39-49
Author(s):  
J. Stevenson Bushnan

Physiology is co-extensive with organic nature. Organic nature is wholly composed of individuals, comprising the two great kingdoms of plants and animals. A unity of structure pervades the whole of this wide field of nature; and this unity is a great principle, applicable to the determination of truth in the investigation of this part of knowledge. Every individual in organic nature is a system made up of reciprocally dependent and connected parts. The objects of investigation in physiology are phenomena, organs, and principles. The study of phenomena stands first in order; but while it must essentially be first cultivated and advanced, in the ulterior stages of its progress it gains continually fresh additions from the progress made in the knowledge of organs and principles. That phenomena attract attention before organs, is manifest on the slightest consideration. Thus the phenomena of locomotion were familiar to mankind long before the part taken by the muscular flesh in locomotion was discovered. To this moment it is far more certain that absorption takes place throughout the animal body, than what the organs are by which that office is performed. And it would be easy to multiply examples of the same kind, not-withstanding that there are some phenomena of the human body—such as those connected with the sense of sight, the sense of hearing, and other senses—the organs concerned in which must have been known, in a general manner, almost as soon as the earliest phenomena in which they are concerned. Principles, in their larger sense, take their place subsequently to the study of organs; yet, as referring to the more common genera of phenomena, these must also have had their rise almost coeval with the observation of phenomena. Thus the grouping of colours, sounds, smells, and tastes together, under the name of qualities derived from sense, must have been a very early and universal generalization. Nevertheless, it will, I think, be conceded, after these examples, that the study of phenomena is of a more elementary character in physiology, than the study of organs and principles; and, therefore, in the difficult parts of any physiological subject, that more progress is likely to be made by the study of phenomena, than by the study of organs and principles. But before proceeding further, it may be desirable to give some examples of physiological phenomena:—the alternation of sleep and waking; of hunger and satiety; thirst; the effect of drink; breathing; the exercise of the senses, and trains of thought; the various kinds of locomotion, walking, running, leaping, dancing. Here a question naturally arises—if trains of thought be physiological phenomena, does not all human knowledge fall within the definition of physiological phenomena? If the human race were not yet called into being, neither would human knowledge, it is true, have any existence in the world. And, it is doubtless true, under one point of view, that all that man has discovered; all that he has recorded; all the changes which he has made upon the earth since his first creation—are the effects of his physiological nature. But to place all knowledge under the head of physiology would be to defeat the very end of methodical arrangement, to which the progress of knowledge is so largely indebted. Nor is it difficult to mark out at least the general character of the boundaries within which physiology, in the largest sense in which it is convenient to accept it, should be circumscribed. Let us take as an example man's susceptibility of locomotion. It is a sufficient illustration of the physiology of locomotion to point out, that every man without any extraordinary effort learns to walk, run, hop, leap, climb; but there is at least a manifest convenience in separating such more difficult acquisitions as dancing, skating, writing, from the order of physiological phenomena, and placing each in a department by itself, as subject to its own rules. So also it is at least a convenience to consider painting and music as separate departments of study, and not merely as physiological phenomena, falling under the senses of sight and of hearing. It may be supposed to be a matter of the like convenience, to separate from physiology all the phenomena which enter into what are commonly called trains of thought; that is nearly all that comes under the head of psychology, in its most appropriate extent of signification. But several objections will readily occur to such a mutilation of physiology. In particular, it is objectionable, because, as was already hinted, the phenomenal departments of physiology, though the first to take a start, are often much augmented by the subsequent study of the organs concerned; and, more so that, since psychology, disjoined from physiology, and limited to one mode of culture, namely, by reflexion on the subjects of consciousness, were psychology thrown out from physiology, the probable advantages from the study of the organs concerned in the mental processes, and the other modes of culture, admissible in physiological enquiry, would be lost. If it be said that psychology proper rejects all evidence, except the evidence of consciousness, on no other ground, but because of the uncertainty of every other source of evidence—the answer is, that in those sciences which have made most progress, possibility, probability, and moral certainty have always been admitted as sufficient interim grounds for the prosecution of such inquiries as have finally, though at first leading to inexact conclusions, opened the way to the attainment of the most important truths; and that psychology, by the over-rigidness of its rules of investigation, has plainly fallen behind sciences, in advance of which it at one time stood in its progress.


1969 ◽  
Vol 14 (4) ◽  
pp. 387-396
Author(s):  
Jacques A. Bury

All the hypotheses concerning the basic problems of schizophrenia have been disproved, challenged or simply never corroborated. We tried to find the reasons. The first step in any research seems to be the definition of its object, but there is no definition of schizophrenia. The influence of the organogenesis versus psychogenesis dispute and of the personal convictions of searchers is inevitable and very often unconscious; it is felt at all the levels of research. The interference of other personal factors is also controversial at the research team level and notably regarding the importance of the illness concerned. Bleuler spoke about “the group of schizophrenias”, but all the studies are carried out as if, behind the diversity of the clinical description there was one single and constant organic substratum. The limitations which this idea engenders are discussed. The emphasis is on the interest in studying acute beginning forms. Various etiopathogenetic hypotheses are taken into consideration when choosing methodology; it is the least limitating hypothesis which must be the deciding factor, namely that there are, in schizophrenia, some social-psychological and some organic factors, but the presence of only one factor of any kind is sufficient. The methodological conclusions are: the value of longitudinal studies compared with sectional studies, the importance of setting up homogeneous sub-groups for at least one additional datum over that of schizophrenia and the interest of repeating the tests recommended by different schools on the same subjects. For reasons of facility, most studies deal with chronic patients, and various criteria of selection are shown. Consequences of ‘institutionalization' in a mental hospital (secondary alienation) are also looked at from the point of view of the body: it seems to us that chronicity gradually changes a person into ‘another man’, biologically speaking. The peculiarities of diets in mental hospitals were at the beginning of many contradictions and mistakes in those studies; the part of other independent variables is taken into consideration; such as the level of physical activity, stress and chemical treatments. The problem of control groups for the sectional studies is shown. Throughout the text, examples are given of repercussions on some studies of the methodological problems raised.


2018 ◽  
Vol 95 (1) ◽  
pp. 34-53 ◽  
Author(s):  
Ciro De Florio ◽  
Aldo Frigerio

The concept of soft facts is crucial for the Ockhamistic analysis of the divine knowledge of future contingents; moreover, this notion is important in itself because it concerns the structure of the facts that depend—in some sense—on other future facts. However, the debate on soft facts is often flawed by the unaware use of two different notions of soft facts. The facts of the first kind are supervenient on temporal facts: By bringing about a temporal fact, the agent can bring about these facts. However, on the one hand, the determination of the existence of these facts does not affect the past; on the other hand, assimilating divine knowledge into this kind of facts does not help the Ockhamist. The authors will argue that, to vindicate Ockhamism, another definition of “soft fact” is necessary, which turns out to be much more demanding from a metaphysical point of view.


Author(s):  
Oksana Chumak

Introduction. The economy of world is driven by corporations, enterprises of all forms of ownership and entrepreneurs, the basis of functioning which is economic activity, which transforms resources and processes into expected result – profit and satisfaction of social needs. In Ukraine, the normative base, scientific and professional sources interpret and determine the content of economic activity in most part, using the term economic activity (other interpretation), which determines controversy of economic and legal basis for a number of economic transactions. Thus, development of questions of clarifying terminology of economic activity and clarifying the limits of regulation of economic activity of enterprises of various social significance need to be developed. Methods. The research used methods of analysis, synthesis, concretization, which allowed to explore the content components and historical stages of understanding the economy and economic activity; methods of abstraction, logical generalization and comparison – for comparing the concepts of economic and economic (other interpretation) activity, comparison of foreign and domestic experience in the vision of the concept under study; generalization method and abstract methodology – for generating generalizations and conclusions of the study. Results. Meaningful understanding the concept of economic activity is investigated on the basis of the analysis of literary sources and normative acts, its significance from the economic, sociological, philosophical and legal point of view is revealed. The article presents a conceptual approach to the understanding of the definition of economic activity at the micro level. Discussion. Further research in this area should relate to the scientific substantiation of the management of economic activity of enterprises. Keywords. state-owned enterprise, economic activity, management, regulation.


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